<!DOCTYPE html>
<html>
<body style="overflow:hidden">
<table style="position:relative; top:-50px">
  <col style="background:green; width: 40px;">
  <tr style="position:relative; left:-100px; height: 40px">
    <td rowspan=2></td>
  </tr>
  <tr style="height: 40px"></tr>
</table>
</body>

</html>